With the New York Yankees still trying to get under the luxury tax threshold in the next two years, they will undoubtedly look for ways to cut payroll, even with several big contracts already coming off the books. One way they can do that is by non-tendering some of their non-essential players who are due for raises through arbitration.
Nine of their players either on the active roster or the disabled list will be arbitration eligible this winter. According to the model developed by Matt Swartz and MLB Trade Rumors, those nine guys will earn something in the neighborhood of $32.